Deductible Gift Recipient (DGR) Items

21 MAY

Only certain organisations are entitled to receive income tax deductible gifts and tax deductible contributions. They are called Deductible Gift Recipients (DGRs).

All DGRs have to be endorsed by the ATO unless they are listed by name in the income tax law. There are two types of DGR endorsement:

  • where an entity is endorsed as a whole, for example, public hospitals or public universities
  • where an entity is endorsed for the operation of a fund, authority or institution that it owns or includes, for example, school building funds or council libraries.

For the second type, only gifts to the fund, authority or institution are tax deductible.

For more information visit the not-for-profit  page on the ATO website.

Item numbers

The income tax law specifies the funds, authorities or institutions that may be DGRs.

  • Item 1 refers you to lists of funds, authorities and institutions such as public hospitals, overseas aid funds and public museums (including entities listed by name).
  • Item 2 are called ancillary funds and describes funds set up solely for:
    • providing money, property or benefits for Deductible Gift Recipient (DGR) covered by item 1, or
    • the establishment of such DGRs.
  • Item 4 describes funds, authorities or institutions that may receive donations of property under the Cultural Gifts Program.

For further information follow the suggested not-for-profit link or the Australian Business Register (ABR)


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